CLA-2 CO:R:C:G 085913 JLJ 825656
TARIFF NO: 4411.19.3000
Mr. L. R. Haan, President
Plywood Panels Inc.
P.O. Box 15435
New Orleans, Louisiana 70175-5435
RE: Tileboard (Face Finished Wood Hardboard Panels Which Look
Like Ceramic Tile); New York Ruling Letter 825656
Modified.
Dear Mr. Haan:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for
certain face-finished hardboard panels imported from Brazil.
Three samples of the instant merchandise were submitted along
with your letter.
FACTS:
The instant samples are face-finished wood hardboard
panels with a density of approximately 1.05 grams per cubic
centimeter. All three samples are face-finished with a hard
durable surface, a water resistant coating which makes the
panels look like ceramic or marble. Two of the samples have a
groove pattern embossed or cut into the face surface which
gives the panels the appearance of individual tiles. One has
no groove pattern cut into it, just a plain unmarked water-
resistant coating.
All three panels have been continuously worked along their
long edges with what appears to be a bullnose. The panels
will be used as a surface material in the construction of
walls and ceilings. You state that these panels will be
imported in dimensions of 4 feet by 8 feet, with a thickness
of 1/8 inch.
ISSUE:
Does the instant merchandise constitute "tileboard" for
HTSUSA purposes?
-2-
LAW AND ANALYSIS:
Subheading 4411.19.3000, HTSUSA, covers:
Fiberboard of wood or other ligneous materials
whether or not bonded with resins or other
substances:
Fiberboard of a density exceeding 0.8
grams/cubic centimeter:
Other:
Other:
Tileboard which has been
continuously worked along any
of its edges and is dedicated
for use in the construction
of walls, ceilings or other
parts of buildings.
The question is whether the instant merchandise is
tileboard for tariff purposes or not. The Explanatory Notes
shed no light upon this matter. They merely state that
Heading 4911 covers certain types of fiberboard and that
hardboard is one of the three main categories of fiberboard.
Hardboard is defined in the Notes as follows:
Board of density exceeding 0.8 grams/cubic centimeter
(known in some countries as "hardboard"). These boards
are used mainly for walls, ceilings and floors, in
the door and furniture industries and also as a
structural material for various building applications.
We consulted with the American Hardboard Association (AHA)
of Palatine, Illinois, as to the industry's understanding of
"tileboard." A representative of that organization stated
that the essence of tileboard is the type of hard, durable,
and water-resistant coating or finishing applied to the
fiberboard to give it a ceramic-like or marble-like look.
Inasmuch as all three of the instant hardboard panels are
face-finished with a hard, durable, water-resistant material
to give them a ceramic or marble look, they are within the
category considered by the industry to be "tileboard."
-3-
HOLDING:
The three instant panels are classified under the
provision for tileboard in subheading 4411.19.3000, HTSUSA,
which is a duty-free provision. New York Ruling Letter
825656 is modified as indicated above.
Sincerely,
John Durant, Director
Commercial Operations
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